Journal Articles

In each of our journal articles, you’ll find industry insights, knowledge and opinions on the latest developments in tax. If you want to hear what the experts are saying, IBFD journals have it first.

11865 results found
Huang, X.

Automatic Exchange of Information and BRICS: Why and How Does It Affect Emerging Economies?

USD 45
Erdem, T.

New Advance Pricing Agreement Roll-Back Provisions in Turkey

USD 45
Nguyen, H.K. (J.)

Australia’s New Diverted Profits Tax: The Rationale, the Expectations and the Unknowns

USD 45
André Rocha, S.

The Taxation of Non-Resident Rental Income from Movable Property in the Tax Treaties Concluded by Brazil

USD 45
Bilaney, S.K.

The Profit Split Method: Deciphering the OECD’s 2017 Discussion Draft

USD 45
Rao, R.K.; Mukherjee, S. (Sacchidananda)

Corporate Tax Concessions in India: Are They Equitable?

USD 45
Bilaney, S.K.

Benchmarking Approaches for Compulsorily Convertible Debentures

USD 45
Angsten, S.

Impact of Investment Tax Reform on Equity Funds and Real Estate Funds

USD 45
García Antón, R.

Untangling the Role of Reservations in the OECD Multilateral Instrument: The OECD Legal Hybrids

USD 45
Butler, M.; Pengelly, J.; Wang, L.

Commissioner Issues Draft Practical Compliance Guideline on Cross-Border Related-Party Financing Arrangements

USD 45
Weffe H., C.E.

The Right to Be Informed: The Parallel between Criminal Law and Tax Law, with Special Emphasis on Cross-Border Situations

USD 65
Yim, K.; Cheung, A. (Aki)

Aircraft Leasing Bill: Truly Beneficial or an Alphabet Soup?

USD 45